ACNC warns: penalties apply for non-lodged 2013 Annual Information Statements

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The national regulator is reminding registered charities who have not yet lodged their 2013 statements that they must do so by 31 October.

The due date for the 2013 Annual Information Statement (AIS) was 31 March 2014 for charities with a financial reporting year, and 30 June 2014 for charities with a calendar reporting year. For all other charities they have six months from the end of their reporting period to submit their 2013 statements.

More than 44,000 charities have already lodged their 2013 AIS with the ACNC.

ACNC Commissioner, Susan Pascoe AM commended those charities who had already submitted their 2013 AIS and said the regulator will publish an ‘overdue’ statement on charities’ entries on the ACNC Register and issue penalties to charities who are found to be deliberately not meeting their obligations.

“By completing the Annual Information Statement, charities are supporting public trust and confidence in the sector. Charities are also providing the ACNC the core information for their Charity Passport which we can then provide to other Government agencies to activate the ‘report once use often’ capability,” says Pascoe.

“The information provided on the Annual Information Statement is used to populate the Charity Register – a freely available online resource of data on charities. There have been more than 500,000 views of the Charity Register providing a point of visibility and credibility for registered charities.

“Those charities who have not submitted their 2103 AIS will have a red mark against their entry from early November 2014. They are putting themselves at a relative disadvantage compared with charities who have kept up to date with reporting requirements.”

The Commissioner said the ACNC actively communicates with the sector about their reporting obligations as well providing a range of advice and education resources to help charities understand and meet their obligations. In addition, the ACNC sends charities reminder letters prior their due date and warns them after the due dates have passed, which assists most charities in meeting their reporting obligations.

Ms Pascoe said the uncertainty surrounding the ACNC’s future may be one reason why some charities have not realised they are still legally obliged to file their AIS.

“We know some charities believe the ACNC has already been wound up. However, the first ACNC Repeal Bill is still sitting in the House of Representatives and the second intended Bill, which will outline the replacement arrangements, is yet to be introduced in Parliament. Until the second Bill is passed by both Houses and receives Royal Assent, the ACNC is obliged to fulfil the objects of the ACNC Act,” says Pascoe.

The Commissioner commented that the AIS was a simple online process, which takes on average no more than 20 minutes to complete. Future Annual Information Statement forms will be pre-populated with key information from the 2103 statement.

The ACNC has developed a bulk lodgement form that has proved particularly useful for corporate trustees administering multiple trusts, or the denomination administration offices that look after a number of religious charities. The form, which is an Excel spreadsheet, allows charities to submit multiple 2013 AIS at once, without having to enter the same information repeatedly.

For all other charities the easiest way to complete the AIS is via the ACNC’s website.

The ACNC has released a video on YouTube that takes charities through step by step and the ACNC’s website also offers guidance for completing the statement and answers to frequently asked questions.

Charities that do not need to lodge a 2013 AIS include:

  • Charities that are Office of the Registrar of Indigenous Corporations entities
  • Many newly registered charities
  • Charities that have requested their registration be revoked
  • Charities that we have been unable to locate and are listed on the ACNC’s ‘Where are you’ webpage.